注册会计师考试英语加试会计英语词汇.doc

注册会计师考试英语加试会计英语词汇1AAA 美国会计学会2Abacus算盘杂志3abacus 算盘4Abandonment废弃,报废;委付5abandonment value 废弃价值6abatement减免冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par 超过票面价值11above the line线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本计算法20abstract 摘要表21abuse 滥用职权22abuse of tax shelter 滥用避税项目23ACCA特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款27acceptance承兑已承兑票据验收28acceptance bill 承兑票据29acceptance register 承兑票据登记簿30acceptance sampling验收抽样31access time 存取时间32accommodation 融通33accommodation bill 融通票据34accommodation endorsement 融通背书35account账户,会计科目账簿,报表账目,账项记账36accountability 经营责任,会计责任37accountability unit 责任单位38Accountancy 会计杂志39accountancy 会计40accountant 会计员,会计师41accountant general 会计主任,总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任44accountant,s report 会计师报告45accountant,s responsibility 会计师职责46account form 账户式,账式47accounting会计会计学48accounting assumption 会计假定,会计假设49accounting basis 会计基准,会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54accounting corporation 会计公司55accounting cycle 会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity 会计主体,会计个体61accounting entry 会计分录62accounting equation 会计等式63accounting event 会计事项64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所66Accounting Hall of Fame 会计名人堂67accounting harmonization 会计协调化68accounting identity 会计恒等式69accounting income 会计收益70accounting information 会计信息 358avoidable cost 可避免成本359back charge 欠费费用360back date 倒填日期,填早日期361backed bill 背书票据362back-end load后期负担363backer票据担保人财务支持人364backlog depreciation 欠提折旧365back order 欠交订货366back pay 欠付工资367back tax 欠交税款368back-to-back credit 对开信用证369back-to-back loan对销贷款370back wardation 倒价371backward integration 逆向合并372bad check 空头支票373bad debt 呆账,呆账账户374bad debt account 呆账账户375bad debt expense 呆账费用376bad debt ratio 呆账比率377bad debt recovery 呆账收回378bailment 寄销,寄托379bailout 抽资380bailout period 投资返还期381balance余额平衡382balance budget 平衡预算383balance due 结欠余额384balance fund 平衡基金385balance of account 账户余额386balance of payment 国际收支差额387balance of retained earnings 留存收益余额388balance sheet 资产负债表389balance sheet account 资产负债表账户390balance sheet analysis 资产负债表分析391balance sheet audit 资产负债表审计392balance sheet date 结账日期393balance sheet ratio 资产负债表比率394balance sheet total 资产负债表总额395balloon payment 漂浮式付款 595CA 特许会计师596cable transfer 电汇597calculation 计算598calculator 计算器599calendar year 日历年度600call 期前偿还,期前兑回催交股款买方期权601callable bond 可提前兑回债券602callable preferred stock 可提前兑回优先股603call loan 活期拆放贷款604call option 股票购买期权605call premium 提前兑回溢价606call price 提前兑回价格607call provision 提前兑回条款608cancelable lease 可取消租约609cancelled check 注销支票610C & F 货价加运费611C & I 货价加保险费612capacity生产能力偿债能力613capacity cost 生产能力成本,经营能力成本614capacity to borrow 借款能力615capacity to contract 订约能力,订约资格616capital 资本金,资本617capital account 资本账户618capital addition 资本增置619capital allowance 资本减免620capital and liabilities ratio 资本负债比率621capital appreciation 资本升值622capital asset 资本性资产623capital asset pricing model 资本性资产计价模型624capital authorized 额定资本,法定资本625capital budget 资本预算626capital cost 资本成本627capital deficit 资本亏绌628capital expenditure 资本支出629capital gain 资本利得,资本收益630capital impairment 资本减损631capital intensive 资本密集632capital investment 资本投资 1109daily cash report 现金收支日报1110daily statement 日报表1111damages损害赔偿1112data 资料,数据1113data base 数据库1114data base management system数据库管理系统1115data processing 数据处理1116data retrieval 数据检索1117date 日期1118date backward 填早日期1119date due 到期日1120date forward 填迟日期1121date of balance sheet 资产负债表日期,结账日期1122date of payment 发放股利日期,发薪日期1123day book 日记簿1124days purchases in accounts payable 应付账款占用天数1125days sales in accounts receivable应收账款收款天数1126days sales in inventory 存货销售天数1127dBase 数据库管理程序1128DCF 折现现金流量1129dead account 呆账1130dead capital 呆滞资本1131dead stock 呆滞存货,冷背存货1132deal 交易,买卖1133dealer 证券经销商1134debenture(bond) 信用债券,无担保债券1135debenture capital债券资本1136debit借方借记1137debit and credit convention 借贷常规1138debit 借方余额1139debit card 记账卡,取款卡1140debit entry 借方分录1141debit memorandum 借方通知单1142debt 债务1143debt and equity securities债务和产权证券1363E & OE 如有错漏,有权更正1364earmark 指定用途,专款专用1365earmarked loan 用贷款1366earned income 劳动所得,劳动收入1367earned income credit 劳动收入税收减免1368earned surplus 营业盈余,已获盈余1369earnest 定金,保证金1370earning power 盈利能力,收益能力1371earnings 收益,盈余劳动所得,劳动收入1372earnings before interest and tax支付利息和税款前收益1373earnings coverage ratio 收益偿债能力比率1374earnings dilution 收益稀释1375earnings-dividend ratio 收益股利比率1376earnings per share 每股收益1377earnings quality收益质量1378earnings rate收益比率1379economic appraisal 经济评价1380economic benefits 经济效益1381economic cost 经济成本1382economic entity 经济主体,经济实体1383economic income 经济收益1384economic interest 经济权益1385economic life经济年限1386economic obligation 经济债务1387economic order quantity 经济订货量1388economic resource 经济资源1389economic value 经济价值1390ED (会计准则)公布草案1391effective interest method 实际利息法1392effective interest rate实际利率1393effectiveness 效果1394effective rate of return 实际收益率1395effective tax rate 实际税率1396efficiency 效率1397efficiency audit 效率审计1398efficiency variance效率差异1399efficient portfolio 有效证券组合投资1400electronic cash register 电子现金出纳机1551face value 票面价值,面值1552factor 应收账款代理商1553factoring 应收账款代理经营,应收账款转售1554factory cost工厂成本1555factory ledger 工厂分类账1556factory overhead工厂间接费用1557failure 经营失败1558fair market price(value) 公平市价,公司市场价值1559fairness公正性,公允性1560fair rate of return公平收益率,公允收益率1561fair transfer price公平划拨价格,公允划拨价格1562false entry 虚假分录1563false returns 谎报税单1564FASB Statements 财务会计准则公报1565favorable financial leverage 有利财务杠杆作用1566favorable variance 有利差异,顺差1567feasibility analysis 可行性分析1568feasible solution 可行解1569Fed联邦储蓄系统1570Federal Deposit Insurance Corporation 联邦存款保险公司1571federal income tax 联邦所得税1572Federal Insurance Contribution Act Tax联邦社会保险税1573Federal Reserve Banks 联邦储备银行1574federal unemployment tax 联邦失业保险税1575federal withholding tax 代扣联邦税1576fee 劳务费,公费1577feedback 反馈1578FEI 高级财务管理人员协会1579fellow members 正式会员1580fictitious asset 虚列资产1581fictitious liability 虚列负债1582fidelity bond 忠诚保证,忠诚保险1583fiduciary 财产受托人1791gain 利得,收益1792gain and loss account损益账户1793garnishee 第三债务人1794garnishment 扣押,扣发1795gearing 财务传动作用1796gearing ratio 财务传动比率1797general accountant 总会计师,总会计1798General Accounting Office 审计总署1799General Agreement on Tariffs and Trade 关税与贸易总协定1800general and administrative expense 一般管理费用1801general auditor 总审计师,总审计1802general cash 普通现金1803general cashier出纳主任,总出纳1804general creditor 普通债权人1805general crossed check 普通划线支票1806general fund 普通基金1807general journal 普通日记账1808general ledger 总分类账1809generally accepted accounting principles公认会计原则1810generally accepted auditing standards公认审计准则1811general meeting of stockholders 股东大会1812general mortgage 普通抵押1813general mortgage bond 普通抵押债券1814general partner 普通合伙人1815general price index 一般物价指数1816general price level accounting 一般物价水平会计1817general purpose financial statement 通用财务报表,通用会计报表1818general standard( of audit)审计一般准则1940 idle capacity 闲置生产能力1941 idle-capacity cost 闲置生产能力成本1942 idle money 闲置资金1943 idle time 停工时间1944 idle time cost 停工时间成本1945 illegal acts 违法行为,不法行为1946 illegal dividend 非法股利1947 illiquid assets 非流动性资产1948 illiquidity 非流动性1949 impairment of capital 资本减损1950 impairment of value 价值减损1951 imperfect information 不完整信息1952 imperfect market 不完善竞争的市场1953 impersonal account 非人名账户1954 implicit cost 内含成本,隐含成本1955 import credit 进口信贷1956 import declaration 进口报关1957 import duty 进口关税,进口税1958 impound 扣押1959 imprest fund 定额备用金1960 imprest system 定额备用金制度1961 improvement and extensions 改造和扩充投资1962 imputed cost 应计成本,推算成本1963 imputed interest 应计利息,推算利息1964 inactive money 呆滞资金1965 inactive securities 呆滞证券1966 inadequacy 不适用1967 inadmitted asset 不承保资产1968 in arrears 拖欠1969 inavoidable cost 不可避免成本1970 in bond 保税1971 incentive stock option 奖励性股票购买权1972 incentive wage system 奖励工资制度1973 in-charge accountant 主管会计师1974 income 收益收入,所得1975 income account 收益账户,损益账户1976 income before interest and tax 支付利息和税款前收益1977 income bond 收益债券1978 income concept 收益概念1979 income deduction 收益扣减项目2192 jobber 股票经销商2193 job-order costing 订单成本计算法2194 job-order cost sheet 订单成本计算单2195 joint account 合账户,联名账户2196 joint adventure 联营,合资经营2197 joint audit 联合审计2198 joint cost 联合成本,联产品成本2199 joint liability 连带责任2200 joint product 联产品2201 joint return 共同税单2202 joint-stock company 合股公司2203 joint tenant 财产共同所有人2204 joint venture 联营,合资经营2205 journal 日记账2206 journal entry 日记账分录2207 Journal of Accountancy 会计杂志2208 Journal of Finance 财务杂志2209 journal voucher 记账凭单,分录凭单2210 judgment 判断判决2211 judgment payable (or receivable) 判定应付(应收)款项2212 judgment sampling 判断抽样法2213 junior accountant 初级会计师,助理会计师2214 junior bond 非优先债券2215 junior mortgage 非优先抵押2216 junior stock 非优先股票2217 kerb market 场外证券交易市场2218 key business ratios 关键行业比率2219 key executive option 重要高级管理人员购股权2220 kickback 回扣2221 kind 实物2222 kiting 挪用补空2223 know-how 先进技术,技术诀窍2224 labor 人工2225 labor cost 人工成本2226 labor cost audit 人工成本审计2227 labor efficiency variance 人工效率差异2228 labor hour method 人工小时法2229 labor intensive 人工密集2230 labor quantity variance 人工数量差异2231 labor rate variance 人工工资率差异2232 labor turnover 工人流动率2233 labor variance 人工差异2234 lagging indicator 滞后指标2235 land 土地,地产2236 land improvement 土地改造投资2237 land occupancy charge 土地使用费2238 landowner,s royalty 土地开采使用费2239 lapping 截留挪用2240 lapse 失效2241 lapsed option 失效期权2242 lapsing schedule 逐期折旧明细表2243 last-in, first-out method 后进先出法2244 last invoice price 最近进价法2245 last trading day 最后交易日2246 late payment fee 延期支付罚金,滞纳金2247 late presentation 迟延交单2248 laundered money 非法转移的资金,隐蔽来历的资金2249 law 法律,法规规律,法则2250 lay off pay临时解雇费2251 leading indicator超前经济指标2252 leads and lags 提前或拖延支付货款2253 lead-time 订货间隔期,订货提前期生产准备时间2254 learning curve 学习曲线2255 lease 租赁,租约2256 lease accounting 租赁会计2377 machine-hour method 机器小时法2378 machine-hour rate 机器小时率2379 macro-accounting 宏观会计2380 macro-benefit 宏观效益2381 macro-cost 宏观成本2382 main account 主要账户2383 main books 主要账簿2384 maintenance and repair 维修和修理费2385 maintenance of operating capacity营业能力维护2386 maintenance of physical capital 实物资本维护2387 majority interest 多数权益,多数股权2388 majority stockholders 多数股东2389 make-or-buy decision 自制或外购决策2390 make-ready time 生产准备时间2391 make-up depreciation 增补折旧费,补差折旧费2392 make-up pay 增补工资,补差工资2393 malpractice insurance 职业过失保险2394 managed cost 管理成本2395 management 管理,企业管理管理人员,企业管理人员2396 management accountant 管理会计2397 Management Accounting 管理会计2398 management account 管理会计2399 management advisory services 管理咨询服务2400 management audit 管理审计2401 management buy-out 企业管理人员收购股权2402 management by objectives 目标管理2403 management control 行政管理控制2404 management fraud 管理人员舞弊2405 management game 管理对策2406 management information system 管理信息系统2407 management letter 致企业管理人员信函2408 management override 管理人员越权,管理人员滥用职权2409 management,s discussion and analysis of earnings 企业管理人员对收益的阐述和分析2410 management,s illegal act 企业管理人员违法行为2558 naive investor 幼稚的投资人2559 narrative form 叙述式,文字叙述式2560 National Association of Accountants 全国会计师协会2561 National Association of Securities Dealers 全国证券商协会2562 National Audit Office 国家审计署2563 National Automated Accounting Research System 全国自动化会计研究系统2564 national bank 国民银行,联邦注册银行2565 national income accounting 国民收入会计2566 natural business year 自然营业年度2567 natural classification 按性质分类2568 natural resources 自然资源2569 near cash asset 类现金资产,准现金资产2570 negative assurance 反面保证2571 negative confirmation 反面询证,反面查证2572 negative goodwill 负商誉2573 negative interest 负利息2574 negative investment 负投资,投资缩减2575 negative leverage 负杠杆作用2576 negligence 疏忽,过失2577 negotiability 流通性,可转让性2578 negotiable instrument 流通票据,可转让票据2579 negotiation 转让,议付协商,协议2580 net 净额2581 net book value 账面净值2582 net cash flow 净现金流量2583 net income 净收益2584 net income to sales ratio 净收益对销售收入比率2585 net income to total assets ratio 净收益对资产总额比率2586 net loss 净损,净损失2587 net present value 净现值2588 net present value index 净现值指数2589 net price method 净价法2659 objective 经营目标客观的2660 objectives of accounting 会计目标2661 objectives of financial statement 会计报表目标2662 objective value 客观价值2663 objectivity principle 客观性原则2664 obligation 义务,债务2665 obligatory audit 强制审计2666 observation test 观察性抽查,观测性抽查2667 obsolescence 陈旧2668 obsolete asset 陈旧资产2669 occupancy expense 占用费2670 occupational licensing 职业注册,专业注册2671 occupational prestige 职业声望2672 odd lot 零批2673 off-balance-sheet activities 账外业务活动2674 off-balance-sheet asset 账外资产项目2675 off-balance-sheet financing 账外融资2676 off-balance-sheet liability 账外负债项目2677 off-board 场外交易2678 off-budget 预算外2679 office audit 内勤审计2680 official audit 法定审计2681 official exchange rate 法定汇率2682 official receiver 法定破产企业接管人2683 offset account 抵销账户2684 offset balance 轧差2685 offsetting error 相抵差错2686 offshore funds 境外资金2687 on account 赊账2688 oncost 间接费用2689 on demand 即期,见票即付2690 on hand 持存,库存2691 on-line data base 联机数据库2692 on-line processing 联机处理2693 open account 未清账赊账2694 open-end credit 开口信贷,无固定期限信贷2695 open-end mortgage 开口抵押,无固定限额抵押2771 PA 公共会计师2772 Pacioli, Luca(14451517) L?巴其阿勒2773 package mortgage 总括抵押2774 package price 总括价格2775 packing expense 包装费用2776 padding 虚报开支账目2777 paid-in capital 缴入股本2778 paid-in surplus 资本盈余2779 paid-up capital 缴清股本2780 panic 金融恐慌2781 paper 流通票据单据,凭证2782 paper audit 书面审计,书面审核2783 paper gain 账面收益2784 paper money 纸币,票据2785 paper reorganization 账面改组2786 par 票面额平价2787 parent company 母公司2788 parent company financial statement 母公司会计报表2789 parity price 平价2790 partial audit 部分审计2791 participating capital 参与资本2792 participating loan 参与贷款,共同借款2793 participative management 参与管理2794 partner 合伙人2795 partnership 合伙关系,合伙企业2796 partnership accounting 合伙会计2797 partnership statement 合伙企业会计报表2798 par value 票面价值2799 par value stock 有面值股票2800 passed dividend 逾期股利2801 past cost 过去成本2802 patent 专利,专利权2803 patent pool 专利共享2804 pay 支付工资,薪金2805 payables 应付项目2806 pas as you earn 预扣所得税2807 pay as you go 离职支付法2808 payback method 回收期法,投资回收期法2809 payback period 回收期2810 payee 受款人,受款企业2811 payer 付款人,付款企业2812 paying agent 代付人,代付银行O:obligation债项；责任；义务obligation bond债务债券obligee受惠人occupational retirement scheme职业退休计划Occupational Retirement Schemes Division Financ